浅谈中国上市公司会计信息的披露  

作　　者：杨洁[1] 乔运锋[1] 

机构地区：[1]东北财经大学

出　　处：《黑龙江对外经贸》2005年第1期86-87,共2页Heilongjiang Foreign Economic Relations and Trade

摘　　要：现阶段,中国的资本市场尚未成熟,上市公司的会计信息披露存在着诸多的问题。而完善的上市公司会计信息披露是资本市场健康发展的先决条件。因此,如何完善上市公司在资本市场上的信息披露是目前亟待解决的问题。Nowadays, the Chinese capital market has not so fully developed; as a result, there are so many problems in the accounting information disclosure of the publicly held company. However, the fully disclosure of the accounting information is so important that it is regarded as the key factor in the development of the Chinese capital market. So how to improve the company's disclosure in the capital market is the first problem for us to solve.

关 键 词：上市公司 中国 会计信息披露 资本市场 先决条件 健康发展 

分 类 号：F279.246[经济管理—企业管理] F275[经济管理—国民经济]